Dinesh Kumar vs Directorate General of GST Intelligence (District Court of Maharashtra)
Pune Additional Sessions Judge Grants Bail in GST Evasion Case
In the case of Dinesh Kumar vs Directorate General of GST Intelligence (4596/2024), the applicant, Dinesh Kumar, was arrested by the Directorate General of GST Intelligence, Pune Zonal Unit, for offenses under Section 132(1)(b), 132(1)(c), 132(1)(d), 132(2), and Section 132(5) of the Central Goods and Services Tax Act, 2017. Bail application was first filed before the Hon’ble Chief Judicial Magistrate, Pune, which was rejected on 25.07.2024.
Subsequently, a second bail application was moved before the Hon’ble Court of District Judge and Additional Sessions Judge, Pune. In the application, it was argued that the necessary investigation had been completed, and the applicant’s statement had already been recorded. Further, it was argued that the maximum punishment for the alleged offenses is imprisonment up to 5 years, and as such, the continued detention of the applicant was unnecessary. Reliance was also placed on the judgment of the Hon’ble Supreme Court in Ashutosh Garg vs Union of India, asserting that the evidence, being in electronic form, could not be tampered with, and thus, the applicant was entitled to be granted bail.
Taking into account the arguments and the case laws presented, the Hon’ble Additional Sessions Judge, Pune, passed an order on 10.10.2024, granting bail to Dinesh Kumar. The applicant was directed to execute a Personal Recognizance (P.R.) bond of Rs. 1,00,000/- (One Lakh Rupees) along with one or two solvent sureties in the same amount.
